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CMA Course Syllabus and Exam Pattern for 2024 and 2025

Why Choose the CMA Course 2024?

The Cost and Management Accountancy (CMA) course is one of India’s most popular programmes. The CMA course 2024, offered by The Institute of Cost Accountants of India, is highly regarded and preferred by large corporations as well as government job opportunities.

Levels of the CMA Course:

  • CMA Foundation
  • CMA Intermediate
  • CMA Final

CMA Course After 12th

Students who wish to join the CMA course after completing their 12th grade can do so. They are required to complete all three levels of the program:

  • CMA Foundation
  • CMA Intermediate
  • CMA Final

CMA Course After Graduation

Students who wish to join the CMA course after graduation are exempt from the CMA Foundation level. They only need to complete the following levels to become a CMA:

  • CMA Intermediate
  • CMA Final

CMA Foundation Registration Dates for 2024

  • December 2024 Exams: Last date for registration is July 31, 2024
  • June 2025 Exams: Last date for registration is January 31, 2025

CMA Foundation Registration/Enrolment Charges

The registration/enrolment fee for the CMA Foundation is Rs. 6,000.

CMA Foundation Syllabus for 2024 & 2025 Exams

1. Paper 1: Fundamentals of Business Laws and Business Communication – 100 marks

2. Paper 2: Fundamentals of Financial and Cost Accounting – 100 marks

3. Paper 3: Fundamentals of Business Mathematics and Statistics (FBMS) – 100 marks

4. Paper 4: Fundamentals of Business Economics and Management – 100 marks

CMA Foundation Registration Process 2024

The registration process for the CMA Foundation is completely online.

Documents required for CMA Foundation registration:

  • Photo of the student
  • Soft copy of the signature
  • Soft copy of the 10th certificate
  • Soft copy of the 12th detailed mark sheet
  • ID proof

CMA Foundation Registration can be done at www.icmai.in 

Passing Percentage Criteria for CMA Foundation

The minimum marks required to pass in an individual subject are 40%, and the aggregate must be 50%. This means a student needs to score 40 marks in each paper and 200 marks in all four papers out of a total of 400 marks.

How to Prepare for CMA Foundation

SuccessEdge Academy offers coaching classes for CMA Foundation in various modes:

  • CMA Foundation Live Online Classes across India
  • CMA Foundation Video Lectures across India
  • CMA Foundation Face-to-Face Classes in Ludhiana, Punjab

To join CMA Foundation Live Online Classes or purchase Video Classes, students can contact via WhatsApp or call at 96329 71811

Note: No-cost EMI facility for up to 12 months is available.

CMA Intermediate Level Eligibility Criteria

Students eligible to enroll in the CMA Intermediate level course include:

  • Those who have passed the Senior Secondary School Examination (10+2) and CMA Foundation
  • Graduates in any discipline other than Fine Arts
  • Those who have passed the Foundation of ICSI/Intermediate of ICAI, along with 10+2
  • Those who have passed the Foundation (Entry Level) Part I Examination of CAT of the Institute/Foundation (Entry Level) Part I Examination and Competency Level Part II Examination of CAT of the Institute

CMA Intermediate Registration/Enrolment Dates

  • December 2024 Exams: Last date for registration is July 31, 2024
  • June 2025 Exams: Last date for registration is January 31, 2025

CMA Intermediate Registration Charges

The registration/enrolment charges for CMA Intermediate for the December 2024 and June 2025 exams are Rs. 23,100.

CMA Intermediate Syllabus for December 2024 & June 2025

Group 1

  • Paper 5: Business Laws and Ethics (BLE) – 100 marks
  • Paper 6: Financial Accounting (FA) – 100 marks
  • Paper 7: Direct and Indirect Taxation (DTIDT) – 100 marks
  • Paper 8: Cost Accounting (CA) – 100 marks

Group 2

  • Paper 9: Operations Management & Strategic Management (OMSM) – 100 marks
  • Paper 10: Corporate Accounting and Auditing (CAA) – 100 marks
  • Paper 11: Financial Management and Business Data Analytics (FMDA) – 100 marks
  • Paper 12: Management Accounting (MA) – 100 marks

Passing Percentage Criteria for CMA Foundation

To pass the CMA Foundation exams, a student must achieve a minimum of 40% marks in each individual subject and an aggregate of 50% across all four papers. This means scoring at least 40 marks in each paper and 200 marks in total out of 400.

How to Prepare for CMA Intermediate

SuccessEdge Academy offers coaching classes for CMA Foundation in various modes:

  • CMA Foundation Live Online Classes nationwide
  • CMA Foundation Video Lectures nationwide
  • CMA Foundation Face-to-Face Classes in Ludhiana, Punjab

To join CMA Foundation Live Online Classes or purchase Video Classes, students can contact via WhatsApp or call at 96329 71811

Note: No-cost EMI facility for up to 12 months is available.

CMA Final Eligibility

Only students who have passed the CMA Intermediate exam are eligible to enroll in the CMA Final.

CMA Final Registration Dates

  • December 2024 Exams: Last date for registration is July 31, 2024
  • June 2025 Exams: Last date for registration is January 31, 2025

CMA Final Registration Fee

The registration/enrolment fee for the CMA Final for the December 2024 and June 2025 exams is Rs. 25,000.

CMA Final Syllabus for December 2024 & June 2025

Group 1

  • Paper 13: Corporate Laws & Economic Laws (CLC) – 100 marks
  • Paper 14: Strategic Financial Management (SFM) – 100 marks
  • Paper 15: Strategic Cost Management – Decision Making (SCMD) – 100 marks
  • Paper 16: Direct Tax Laws and International Taxation (DIT) – 100 marks

Group 2

  • Paper 17: Cost and Management Audit (CMAD) – 100 marks
  • Paper 18: Corporate Financial Reporting – 100 marks
  • Paper 19: Indirect Tax Laws and Practice (ITP) – 100 marks
  • Electives Paper 20A: Strategic Performance Management and Business Valuation (SPBV) or Risk Management in Banking and Insurance or Entrepreneurship and Start-up (Select any of these three subjects) – 100 marks

CMA Final Pass Percentage Criteria for December 2024 & June 2025 Exams

To pass the CMA Final exams:

  • Minimum marks required in an individual subject are 40%, and in aggregate for a group, it must be 50%. This means a student needs to score at least 40 marks in each paper and 200 marks in all four papers out of a total of 400 marks in a single group.
  • If a student appears in both groups of the CMA Final, they are required to get at least 40% marks in each paper and 50% in both groups in aggregate. This means if a student gets less than 50% marks in a group but gets 50% or more marks in both groups in a single sitting, they shall be deemed to pass the CMA Final exams.
  • If a student appears in both groups of the CMA Final exams and gets a minimum of 40 marks in each paper and 50% or more marks in one group but gets less than 40 marks in any paper of the other group, they shall be deemed to have passed only in the group in which they got a minimum of 40 marks in each paper and 50% or more marks, but not in the other group.

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